The Uniform Disposition of Unclaimed Property Act and its corresponding rules do not provide any guidance on how to handle property held by Illinois financial institutions for out-of-state customers. We contacted the Illinois State Treasurer's office for further guidance, and a staff member said that because they have reciprocity agreements with every state except California and New York, the Illinois bank holding the unclaimed property should report the property to the Illinois State Treasurer's office. The Treasurer's office will then forward the information on to the proper state.